Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 (81 of 2015)

Schedule 1   Amendments

Part 1   Main amendments

Excise Act 1901

7   Paragraph 77H(1)(a)

Repeal the paragraph, substitute:

(a) both:

(i) for each of the eligible goods and other substances, excise duty or a duty of Customs has been paid (unless the applicable duty when entered for home consumption was nil); and

(ii) apart from any denatured ethanol for use as fuel in an internal combustion engine, or biodiesel, the rate of each of those duties is the same; or